CBP Reliquidates Deemed Liquidated Entries

Tuesday, July 8, 2014

Reliquidation of “Deemed Liquidated” Entries

Recently, U.S. Customs and Border Protection (CBP) ruled they are entitled to reliquidate deemed liquidated entries 90 days from the date they give notice to the importer, rather than 90 days from the date of deemed liquidation itself.

Once suspension of liquidation is lifted on an antidumping (AD) or countervailing duty (CD) entry, CBP has six months to liquidate entries from the date of publication of the Final Results of Administrative Review issued by the Department of Commerce (DOC).

The ruling involved an AD entry filed by Consolidated Fibers in 2005. At the time of entry the foreign exporter did not have a cash deposit rate that applied to them, therefore the “all others” rate of 7.91% was applied to the entry.   After an administrative review was conducted by the DOC covering the period of 2005, DOC assigned the foreign exporter an AD rate of 48.14%. The Administrative Review of Final Results notice was published on December 10, 2007.

CBP did not liquidate the entry within the six month time period. They discovered in May, 2011, that the entry deemed liquidated on June 10, 2008. On May 6, 2011, CBP posted notice in the Customs house bulletin that the entry deemed liquidated on June 10, 2008, at the 7.91% AD duty rate. Subsequently, CBP reliquidated the entry on July 22, 2011, at the rate of 48.14% assigned by the DOC in their final results notice. The importer protested the reliquidation, but CBP denied the protest on the grounds that the Miscellaneous Trade and Technical Corrections Act of 2004, changed the statute for reliquidation, giving CBP the authority to reliquidate a liquidated entry in accordance with 19 U.S.C. 1504 within 90 days from “the date on which the notice of the original liquidation was given to the importer.” Please refer to HQ ruling H215035 for details.


HQ H215035